TMI Blog2023 (4) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... e 128 of the Income Tax Rules, 1962 the assessee was required to file Form 67 for claiming FTC on or before the due date of furnishing return of income u/s 139(1) - assessee filed Form 67 on 26.10.2019 after the due date of filing the return of income mentioned u/s 139(1) of the Act but before the intimation u/s 143(1) of the Act dated 23.03.2021 HELD THAT:- Rule 128 of the Rules cannot overrid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee : Shri. G. Siddesh, CA For the Revenue : Shri. Ganesh R. Ghale, Standing Counsel ORDER This is an appeal by the assessee against the order dated 17.11.2022 of NFAC, Delhi, relating to Assessment Year 2019-20. 2. The assessee is an individual. The assessee filed return of income for Assessment Year 2019-20 on 29.08.2019. In the return, the assessee claimed foreign tax cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. It is undisputed that the assessee filed Form 67 on 26.10.2019 after the due date of filing the return of income mentioned under section 139(1) of the Act but before the intimation under section 143(1) of the Act dated 23.03.2021. The CIT(A) confirmed the order of the AO on the same reasoning given by the AO for refusing to give credit for foreign taxes paid. 3. Aggrieved by the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... override the provisions of DTAA and impose an additional condition that credit will not be given if Form 67 is not filed on or before the due date of filing the return of income as prescribed under section 139(1) of the Act. The Tribunal also took the view that even Rule 128 of the Rules does not provide that if Form 67 is not filed within the stipulated time, relief under section 90 of the Act w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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